UAE R&D Tax Credit: TAWWER is now live
The Emirates Research and Development Council (ERDC) has opened TAWWER for Pre-Approval applications under the UAE R&D Tax Credit regime. The credit is non-refundable and applies from 2026, at rates rising from 15% to 50% depending on qualifying spend and R&D headcount.
Each R&D project needs ERDC Pre-Approval. For tax periods ending on or before 31 December 2026, applications are due within 40 business days of the period end (around late February 2027 for calendar-year businesses). For later periods, applications must be made during the tax period in which the R&D takes place. Actual spend must then be confirmed on TAWWER within six months of the end of the tax period, before the credit is claimed in the tax return.
Our alert covers eligibility, the process from application to claim, the documentation needed, the relevance for businesses using the Qualifying IP regime, and the steps to take now.
Full analysis is available at the link below: